The financial year in India starts on:

January 1st
April 1st
July 1st
October 1st

The correct answer is: B) April 1st.

The financial year in India starts on April 1st and ends on March 31st of the following year. This is in accordance with the Indian Companies Act, 2013. The financial year is the accounting period for a company, and it is used to calculate the company’s profits and losses. The financial year is also used to file tax returns and other financial reports.

The option A, January 1st, is the start of the calendar year. The option C, July 1st, is the start of the fiscal year in the United States. The option D, October 1st, is the start of the financial year in Japan.

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